Official Gazette 789/25 November - Order no. 2689/2010 dated 16 November 2010 on the modification of the A.N.A.F. president’s Order no. 101/2008 regarding the approval of the model and content of forms used for declaring taxes, duties and contributions on a self-taxation or withholding tax basis
A new annual corporate tax form is approved, and this Order will be applied starting with the declaration of obligations relative to fiscal year 2010.
Tax payers who, until 30 September 2010 included, were obliged to pay a minimum tax, shall submit the statement regarding corporate tax for year 2010 as follows:
- for period 1 January 2010 – 30 September 2010, the statement shall be submitted by 25 February 2011;
- for period 1 October 2010 – 31 December 2010, the statement shall be submitted by 25 April 2011, by 25 February respectively, should they choose to finalize the financial year by that date.
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